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TMI Blog2017 (3) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... o have been made by the respondent without payment of duty are not permissible during the relevant time - demand - Held that: - Regarding the applicability of the bar for export of the Pan Masala without payment of duty, introduced by way of Rule 14 A of the said Rules w.e.f. 5.3.2009, we note that the same cannot be given retrospective effect. There is nothing to indicate that the said insertion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Capacity Determination and Collection of Duty) Rules, 2008, effective from 1.7.2008. The case of the Revenue is that the exports said to have been made by the respondent without payment of duty are not permissible during the relevant time. They should have discharged duty by the stipulated date, which is 5th of the relevant month. The proceedings initiated against the respondent to demand and reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her elaborated the grounds of appeal and submitted that demand of duty should have been confirmed by the Original Authority. 4. Ld. Advocate appearing for the respondent submitted that on 2.7.2008 itself, based on their application, the jurisdictional Asstt. Commissioner has issued CT-1s authorizing export of Pan Masala manufactured by the respondent. The fact that the respondent exported all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondent for the period July and August, 2008 to pay duty on the goods Pan Masala, manufactured by them. The fact that they have exported their production during the material period has not been disputed. No allegation or evidence to contradict the fact has been brought before us. Regarding the applicability of the bar for export of the Pan Masala without payment of duty, introduced by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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